SEC Comment Letter for PAYCHEX INC (PAYX) (CIK 0000723531) (PAYX) — Apr 9, 2020
PAYCHEX INC (PAYX) (CIK 0000723531)
Date: April 9, 2020 · CIK: 0000723531 · Accession: 0000000000-20-003084
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File numbers found in text: 000-11330
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April 9, 2020
Martin Mucci
President and Chief Executive Officer
Paychex, Inc.
911 Panorama Trail South
Rochester, New York 14625-2396
Re:Paychex, Inc.
Form 10-K for the Fiscal Year Ended May 31, 2019
Filed July 24, 2019
File No. 000-11330
Dear Mr. Mucci:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services